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Goods qualifying for ATR

It was explained in other sections that goods can qualify for ATR usually at zero rate preferential export treatment if they are either originate (manufactured) in, or have ‘free circulation’ status within the EU or Turkey.

There is a further criterion for qualification for preferential customs rate. This condition is related with the nature of goods. In general,

Most industrial goods qualify for ATR preference

The following do not qualify for ATR preference:

-Most Agricultural products,
-All Coal products
-All Steel products

For these Agricultural products, and all Coal and Steel products, EUR1 certification is required. For the EUR1 procedure, click on EUR1 Certification

AGRICULTURAL GOODS

Most Agricultural products are excluded from ATR qualification. Section 12 of the HMRC Notice 812 provides a list of the agricultural products that do not qualify for ATR preference, but for which EUR1 Certification is needed instead. Products not listed in Section 12 may be eligible for ATR preference.

Consult HMRC Notice 812 and go to Section 12 to view the full list of agricultural products that do not qualify for ATR application.

COAL AND STEEL PRODUCTS

ATR documents cannot be used for any coal or steel product.

Consult HMRC Notice 812 and go to Section 15 for the full list Coal or Steel products that do not qualify for ATR. For coal or steel products, EUR1 Certification or ‘invoice declaration’ is required. An Invoice Declaration format can be found in Section 10 on HMRC Notice 812.)

Note that in the case for EUR1 Certification, pre-authenticated EUR1 or long-term EUR1 documents cannot be used to claim preference on the coal and steel products. In the case for Invoice Declaration, the value of the goods must not be more than £4,830. In excess of that amount, only ‘Approved Exporters’ can make an Invoice declaration.